Policy Series 6000

Fiscal Management

6000 Fiscal Management Goals

6110 Budget Planning | AR6110 Budget Planning
6150 Budget Transfers

6240 Investment of Surplus Cash

6410 Authorized Signatures

6600 Fiscal Accounting and Reporting
6640 Inventories
6650 Claims Auditor
6660 Independent/External Audits
6670 Petty Cash Funds | AR6670 Petty Cash Accounts
6680 Internal Audit Function
6685 Medicaid Compliance
6690 Audit Committee | AR6690 Audit Committee Charter

6700 Purchasing | AR6700 Purchasing Regulations
6710 Purchasing Authority
6741 Contracting for Professional Services

6800 Payroll Procedures
6830 Reimbursement for Expenses

6900 Sale of Property


P6000: FISCAL MANAGEMENT GOALS

[PRINT-FRIENDLY P6000]

The Board of Education recognizes excellent fiscal planning as a key factor in attaining the district’s educational goals and priorities. The Board seeks to engage in thorough advance planning of budgets and to devise expenditures which achieve the greatest educational returns given the district’s available resources.

The Board’s establishment of sound fiscal management policies are based on the following tenets:

  1. All laws and regulations governing the use of public funds shall be strictly adhered to.
  2. All district monies shall be expended in an efficient and judicious manner, bring the greatest benefit to the district.
  3. Funds for which the district has no immediate need shall be legally invested where they can bring the greatest return.
  4. All receipts and expenditures shall be recorded fully and in the proper manner.
  5. The district shall seek and receive all state and federal funds for which it qualifies.
  6. All funds, including cash in buildings, extra-classroom account funds, gifts, and bequests shall be provided maximum protection from misappropriation.
  7. A formal process shall be developed linking fiscal resources and program priorities to the budget.
  8. The budget shall reflect the views of administrators, teachers, students, and taxpayers in translating the educational needs and aspirations of the community in a composite financial plan.
  9. To the extent possible, program evaluation shall be used to assess the effectiveness of all educational programs provided to district students, and future appropriations shall be adjusted accordingly.

Adopted June 2019


P6110: BUDGET PLANNING

[PRINT-FRIENDLY P6110]

The Superintendent of Schools, with the assistance of the Assistant Superintendent for Support Services, shall be responsible for preparation of the budget. This shall include developing a budget calendar in accordance with regulation 6110-R, and adhering to that calendar. The budget calendar shall be approved by the Board of Education in advance of the preparation of the district’s annual budget.

The budget shall be designed to reflect the Board’s objectives for the education of the children of the district. It shall be carefully organized and planned to provide adequate accounting for each program expenditure, understanding of the financial needs of anticipated program developments, and be within the financial limitations of the district, taking into consideration the statutory limits on the tax levy, and the possibility of voters overriding the limit if necessary. To assist in budget and long-range planning, ongoing studies of the district’s educational programs will include estimates of the fiscal implications of each program.

The budget for the ensuing school year shall be thoroughly reviewed by the Board before its presentation to the voters for final adoption.

Cross-ref: 2260, Citizens Advisory Committees

Ref: Education Law §§1608(2)-(4); 1716(2)-(4); 1804(4); 1906(1); 2002(1); 2003(1); 2004(1); 2022(2); 2023; 2023-a; 2601-a

Fiscal Management (NYSSBA, 1997)

Adopted June 2019


AR6110: BUDGET PLANNING

[AR6110 Print-Friendly Version]

The budget calendar prepared by the Superintendent of Schools shall include:

  • a schedule which sets forth all important meetings and dates, including deadlines for budget proposals from within the district;
  • commencement dates and deadlines for certain budgetary tasks such as the estimation of all revenues and income expected to be received by the district;
  • events such as the preliminary dates for the Board of Education’s consideration of the tentative budget.

The budget calendar will also set forth the name of every individual (or their title) who is assigned to perform a particular task with regard to the development of the budget.

As part of the budget planning process, the Superintendent or School Business Official will evaluate:

  • the educational philosophy, goals and objectives of the district and their modification where required;
  • the district education program and support systems such as transportation and business affairs;
  • census and enrollment projections;
  • the condition of the physical plant for operation and maintenance needs and new construction;
  • debt service schedules;
  • the tax levy limit for the upcoming year and the possibility of voters overriding the limit if necessary; and
  • estimated revenue from sources other than the property tax, such as state and federal aid.

Adopted October 2019


P6150: BUDGET TRANSFERS

[P6150 PRINT-FRIENDLY VERSION]

The transfer of funds between and within functional unit appropriations of the General Fund is commonly required during the school year. The Superintendent of Schools, in accordance with the Regulations of the Commissioner of Education, is authorized to make budget transfers between line item accounts.

Ref: Education Law §1718 | 8 NYCRR §170.2(l)

Adopted June 2019


P6240: INVESTMENT OF SURPLUS CASH

[P6240 PRINT-FRIENDLY VERSION]

The objectives of the district’s investment policy are to safeguard district funds and to minimize risk, to ensure that investments mature when cash is required to finance operations and to ensure a competitive rate of return. To the extent feasible, investments and deposits shall be made in and through local or regional financial institutions. Concentration of investments in a single financial institution should be avoided. Diversification of investments and deposits is encouraged.

The Assistant Superintendent for Support Services shall be responsible for investing surplus cash of the district in a manner consistent with sections six and eleven of the General Municipal Law, Sections 1604a and 1723a of Education Law, regulations of the State Controller and local guidelines as follows:

  1. Investment vehicles will be limited to obligations of the United States Government or investments fully collateralized by securities permitted under the General Municipal Law. Investments may include U.S. Treasury securities, Certificates of Deposit, Repurchase Agreements and Interest Bearing Bank Accounts. (There is no direct authorization in law to invest in repurchase agreements although state regulations interpret the law to permit such investments. As such, their use will be considered only as long as Audit and Control regulations remain unchanged in this respect.)
  2. The Board of Education will designate participating institutions with which the district may invest its funds. Such institutions will be designated annually at the district’s reorganization meeting or considered at other times during the year at the recommendation of the Superintendent of Schools. Each designated institution must be licensed to do business in New York State. The Board will consider commercial banks which come under direct or indirect supervision of the Federal Reserve Bank of New York and are members of the FDIC. The Board will also consider primary government securities dealers who are registered with the Federal Reserve Bank of New York and are members of the Securities Investors Protection Corporation (SPIC). (This includes most commercial banks and larger stock brokers.)
  3. For investments other than treasury bills or those insured by the FDIC, collateral will be required. Collateral will be limited to obligations of the U.S. government, of the N. Y. State government or of New York State political subdivisions (including school districts) as required by law. Securities will be solely pledged to the Burnt Hills-Ballston Lake School District and held by a bank approved by the school district in an account bearing the school district name. Such securities must be at least equal in market value to the amount of the investment at the time the investment is made. Institutions will provide the District with a report describing for each District investment the securities pledged and the market value of each.
  4. With the exception of treasury bills, investments with a single institution will not exceed 50% of the highest dollar value of the district investment portfolio in the previous fiscal year.
  5. Each designated investment institution must agree in writing to conform to all applicable sections of Policy 6240.
  6. The District Treasurer will, on a monthly basis, provide the Board with a statement of cash invested for each fund maintained by the District. This report will describe each investment vehicle (except checking account interest) by date of investment, date of maturity, type, interest rate, and dollar value of investment earnings at maturity.

Reviewed November 2009 | Renumbered from P3230 – September 2015 | Reviewed June 2019


P6410: AUTHORIZED SIGNATURES

[P6410 PRINT-FRIENDLY VERSION]

The Board of Education authorizes the signature on checks issued against all accounts of the school district to be that of the Treasurer or, in his/her absence, the Deputy Treasurer.

The Board hereby authorizes the use of check signing machines with safeguards for the school district’s protection and with facsimile signatures of the Treasurer and Deputy Treasurer. Said machines shall be maintained in the exclusive and secured possession of the Treasurer and Deputy Treasurer, respectively.

The Treasurer/Deputy Treasurer shall be present and shall control the affixing of his/her signature when checks are run. He or she should maintain a log of checks signed and should verify the sequence of check numbers that are used. The signing of blank checks is expressly forbidden.

Extra classroom activity fund checks shall be signed by both the Central Treasurer and the School Principal of the extracurricular activity fund.

Contracts authorized by Board resolution shall be signed by the Board President or in his/her absence the Vice-President, unless a different signatory is identified in the Board resolution. Purchase orders for goods and/or services identified in the various budget codes of the school district budget may be executed by the Purchasing Agent responsible for the procurement of such goods and/or services.

The Board authorizes the payment in advance of audit of claims for all public utility services, postage, freight and express charges, in accordance with law.

Ref: Education Law §§1720; 1724; 2523 | 8 NYCRR §§170.1(c)(d); 172

Adopted June 2019 | Revised October 2020


P6600: FISCAL ACCOUNTING AND REPORTING

[P6600 PRINT-FRIENDLY VERSION]

The Board of Education insists on clear, complete, and detailed accounting of all financial transactions for which the Board is held accountable.

Accounting and Reporting Systems

The system of accounts will conform to the Uniform System of Accounts for School Districts, as defined by the State Comptroller’s Office. In addition, accounting and reporting will adhere to generally accepted governmental accounting standards. The accounting system will yield information necessary for the Board to make policy decisions and perform its oversight function.

The Board directs the Assistant Superintendent for Support Services and the School Business Administrator to keep informed of changes in state and/or Government Accounting Standards Board (GASB) accounting requirements and implement changes, as appropriate. The Board expects that the Assistant Superintendent for Support Services and the School Business Administrator will communicate new standards and/or requirements to the Board, as necessary, so that the Board can carry out its responsibilities.

Proposed expenditures will be budgeted under and the actual expenditures will be charged to categories that most accurately describe the purpose for which monies are to be spent.

The Board directs the Treasurer to keep it informed of the financial status of the district through monthly cash reconciliation and budget status reports and annual fiscal reports, including periodic projections of the end of year fund balance. Extra-classroom Activity and Capital Project budget status reports will be provided quarterly. The Treasurer should highlight any deviation in actual fiscal conditions from planned fiscal conditions and offer recommendations to the Board to remedy the situation. The Assistant Superintendent for Support Services and the School Business Administrator will prepare and submit, through the Superintendent, to the Board and the Commissioner of Education, such reports as are prescribed by law. These shall be filed with appropriate governmental bodies as required under law or regulation. The district will cooperate with governmental agencies and research organizations as required by law for data concerning the fiscal operations of the district.

The district shall be audited annually by an independent certified public accountant or a public accountant. The auditor’s report shall be adopted by resolution and a copy shall be filed with the Commissioner of Education.

The Superintendent is hereby directed to respond to all audit findings and recommendations. Such response is to include a statement of the corrective actions taken or proposed to be taken, or if action is not taken or proposed, an explanation of reasons, as well as a statement on the status of corrective actions taken on findings or recommendations contained in any previous report of examination or external audit, or any management letter for which a response was required.

The Superintendent shall also ensure that the provisions contained in the General Municipal Law in regard to audit reports are followed.

Cross-ref: 1120, School District Records | 6660, Independent/External Audit | Ref: Education Law §§1610; 1721; 2117; 2528; 2577; 2590-I, General Municipal Law §§33; 34 | 8 NYCRR §§155.1; 170.1; 170.2

Adopted June 2019 | Revised October 2020


P6640: INVENTORIES

[P6640 PRINT-FRIENDLY POLICY]

In accordance with “The Uniform System of Accounts for School Districts” and the recommendations of the State Comptroller’s Office, an inventory of fixed assets and other equipment and property valued over $1000 shall be maintained by the business office with the cooperation of all building and department administrators.

The business office shall develop and maintain a system of internal controls for all fixed assets and other inventoried district property, including a property register which shall be updated on an ongoing basis. The business office may use the assistance of outside advisors and appraisers in carrying out this responsibility.

Ref: Uniform System of Accounts for School Districts – Fiscal Section | General Municipal Law § 36

Adopted June 2020


P6650: CLAIMS AUDITOR

[P6650 PRINT-FRIENDLY VERSION]

The Board of Education recognizes its responsibility to ensure sound fiscal management of the district. The Board of Education will designate and appoint a claims auditor for the district. The claims auditor shall serve at the pleasure of the Board. The claims auditor shall report directly to the Board. The claims auditor may not be a member of the Board of Education; the clerk or treasurer of the Board; the Superintendent of Schools or other official of the district responsible for business management; the person designated as purchasing agent; and/or clerical or professional personnel directly involved in accounting and purchasing functions of the district.

The claims auditor is responsible for formally examining, and reporting on all accounts, charges, claims or demands against the school district. The auditing process should determine:

  1. that the proposed payment is for a valid and legal purpose;
  2. that the obligation was incurred by an authorized district official;
  3. that the items for which payment is claimed were in fact received or, in the case of services, that they were actually rendered;
  4. that the obligation does not exceed the available appropriation; and
  5. that the submitted voucher is in proper form, mathematically correct, does not include previously paid charges, and is in agreement with the purchase order or contract upon which it is based.

All claims associated with the procurement of goods and services shall be properly confirmed, verified and approved before payment with the exception of ones allowed under statutory law such as public utility service bills (i.e. Gas, electric, water, sewer, telephone, etc.), postage, freight, and express charges. Such payments may be made prior to claims audits.

The claims auditor shall provide periodic written reports as may be requested by the Board.

Revised May 2006 | Renumbered from P3580 – September 2015 | Revised June 2019


P6660: INDEPENDENT/EXTERNAL AUDITS

[P6660 PRINT-FRIENDLY VERSION]

The Board of Education recognizes its responsibility to ensure sound fiscal management of the district. As required by law, the school district shall obtain an annual audit of its records by an independent certified public accountant or an independent public accountant. The report of such annual audit shall be presented to the Board of Education by such accountant.

The district shall, within 90 days of the receipt of such report or letter, prepare a corrective action plan in response to any findings contained in the annual external audit report or management letter, or any final audit report issued by the state comptroller. This corrective action plan shall be presented to the Board for review. To the extent practicable, implementation of such corrective action plan shall begin no later than the end of the next fiscal year.

The district shall use a competitive request for proposals (RFP) process when contracting for such annual audit. In addition, pursuant to law, no audit engagement shall be for a term longer than five consecutive years; provided, however, that the district, in its discretion, may permit an independent certified public accountant or an independent public accountant engaged under an existing contract for such services to submit a proposal in response to an RFP or to be awarded a contract to provide such services under a RFP process.

Approved May 2006 | Renumbered from P3590.1 – September 2015 | Reviewed June 2019


P6670: PETTY CASH/PETTY CASH ACCOUNTS

[P6670 PRINT-FRIENDLY VERSION]

Petty cash funds shall be established at each school, cafeterias, school stores, transportation office, and the district office for the purchase of materials, supplies or services under conditions requiring immediate payment.

The amount of each fund will not exceed $100. The Board of Education shall appoint a custodian for each petty cash fund who shall administer and be responsible for such fund.

To ensure that these funds are properly managed, the following guidelines shall be followed:

  1. Receipts and cash-on-hand must always total the authorized fund amount. All disbursements from such funds are to be supported by receipted bills or other evidence documenting the expenditure.
  2. Payments may be made from petty cash for materials, supplies, or services requiring immediate payment. Sales tax on purchases will not be paid by the school district from petty cash funds.

The district shall reimburse uses of petty cash funds up to the extent of expenditures, with appropriate documentary support and as approved by the claims auditor. Petty cash funds provided for buildings or activities that do not operate during July/August must be closed out on June 30 and reestablished by Board of Education action at the reorganizational meeting of the Board in July.

Ref: Education Law §§1604(26); 1709(29) N| 8 NYCRR §170.4

Adopted June 2019


AR6670: PETTY CASH ACCOUNTS

[AR6670 Print-Friendly Version]

The custodian appointed for each petty cash fund will be responsible for the following method of record keeping:

1. deposits to petty cash accounts will be made in amounts which shall not exceed payments made in cash from the fund;

2. payments made from the funds will be indicated by receipts, receipted bills or other evidence of payments in form available for audit;

3. disbursements will be acknowledged by the signature of the individual receiving payment;

4. each disbursement will be properly budget coded prior to the disbursement of funds; and

5. a request to replenish the petty cash fund will be accompanied by a summary sheet, signed by the custodian responsible for the fund, with all expenditures properly accounted.

The custodian will disburse petty cash only for payment for materials, supplies and services, only when payment is required upon delivery.

Adopted October 2019


P6680: INTERNAL AUDIT FUNCTION

[P6680 PRINT-FRIENDLY VERSION]

The Board of Education recognizes its responsibility to ensure sound fiscal management of the district. To this end, the Board establishes an internal audit function to carry out the following tasks:

  • Develop an annual risk assessment of district fiscal operations which shall include but not be limited to:
    1. a review of financial policies and procedures,
    2. the testing and evaluation of district internal controls;
  • An annual review and update of such risk assessment; and
  • Prepare reports, at least annually or more frequently as the Board may direct, which:
    1. analyze significant risk assessment findings,
    2. recommend changes for strengthening controls and reducing identified risks,
    3. specify timeframes for implementation of such recommendations.

To fulfill this function, the district may use inter-municipal cooperative agreements, BOCES shared services, or independent contractors as long as such personnel or entities performing the internal audit function comply with the Regulations of the Commissioner and meet professional auditing standards for independence between the auditor and the district. The district may also use existing personnel to fulfill this function but only if such persons shall not have any responsibilities for other business operations of the district while performing such function.

Approved May 2006 | Renumbered from P3590.2 – September 2015 | Reviewed June 2019


P6685: MEDICAID COMPLIANCE

[P6685 PRINT-FRIENDLY VERSION]

The Board of Education recognizes its obligation to put a plan and program in place to prevent or otherwise detect fraud, waste and abuse in the Medicaid program. In general, the Board expects that its officers and employees will operate with integrity and in conformance with its adopted code of ethics (policy 2160). The Board directs the Superintendent and the Director of Special Services to ensure that the following program elements are in place and are implemented effectively:

  1. Written procedures: Accompanying this policy, and the cross-referenced policies listed below, are more detailed procedures and descriptions of how each element of the compliance program will be implemented. Written procedures will address how the district will accomplish the following:
    1. Keep informed regarding Medicaid coverage: The Director of Special Services will keep abreast of services that are covered by Medicaid so that the district files compliant claims. The Board expects that district staff and/or contractors and agents will avoid filing false claims which would subject the district to civil and criminal liability.
    2. Prohibit use of “excluded” providers: Ensure that the district doesn’t hire or contract with service providers who have been excluded from Medicare or the Medicaid program. The Director of Special Services will check the credential of the provider before the district engages their services. District employees will be required to sign an agreement that said employee will inform the Compliance Officer and district human resource administrator upon receipt of any notification or knowledge that the individual’s license has been suspended, revoked or lapsed, or if they have been excluded from participation in the Medicaid program. Upon notice by the employee, the district will take remedial steps as soon as possible. Contracts with outside providers will include provisions to address this requirement.
    3. Monthly review of providers: The Director of Special Services will check the list of excluded providers monthly to determine if any district employees who deliver Medicaid-covered services, or if any contractors, have been added to the list or have been reinstated. If any have been excluded, it will be reported immediately to the Superintendent who will initiate remedial action
  2. Appoint a Compliance Officer, who is an employee, vested with responsibility for the day-to-day operation of the program: The Board will appoint a Medicaid Compliance Officer at its annual organization meeting. The role of the Compliance Officer shall be to oversee the compliance program, receive and promptly investigate reports of noncompliance and report findings as appropriate to the Medicaid Inspector General, as well as to the Board of Education and Superintendent. The Compliance Officer will report to the Board fraud, significant findings or patterns of noncompliance.
  3. Training and education of officers and employees: All employees involved in Medicaid covered services, as well as those responsible for oversight, will receive annual training in accordance with state and federal requirements. Board members will also receive appropriate training so that they can fulfill their responsibilities. The district will keep appropriate records documenting the training program.
  4. Lines of communication: The district will work towards ensuring that its culture encourages communication among all parties involved in the Medicaid compliance program. The New York State Education Department and Health Department outlined the requirements of a disclosure mechanism that enables employees to report anonymously any practice or billing procedure that the employee deems inappropriate to the district’s Compliance Officer and/or the State’s Compliance Officer. The district will inform employees of this mechanism in conformance with that policy.
  5. Disciplinary consequences for school employees: Failure of district employees to comply with this policy, and the reporting requirements pursuant to policy 9645, may result in a range of disciplinary actions, up to and including termination, in conformance with applicable laws and collective bargaining agreements
  6. A system to routinely identify compliance risk areas: Medicaid claims will be included as part of the district’s risk assessment. The claims will be reviewed as part of the district’s risk assessment at a minimum (choose a timeframe based on the size of the program such as annually or every two years) or as directed by the Audit Committee or Board of Education. In addition, the Medicaid claims function will be tested and reviewed as part of the district’s internal audit plan routinely, or as directed by the Audit Committee or Board of Education. When the internal audit reveals weaknesses, a corrective action plan will be initiated by the Superintendent.
  7. A system for responding to compliance issues: The district’s program will include mechanisms to ensure that compliance issues are responded to appropriately as they are raised. The compliance officer, as noted in number 2 above, is responsible for ensuring that the system for receiving reports and responding appropriately is implemented.
  8. Non-Retaliation: The Compliance Officer and Board is charged with responsibility for enforcing district policy 9645, Disclosure of Wrongful Conduct, which protects individuals who, in good faith, report or investigate suspected cases of fraud, waste or abuse in the district’s Medicaid program from retaliation or intimidation.

The Medicaid Compliance Program is part of a comprehensive effort to manage all of the district’s resources and is in conformance with the Five Point Plan which was enacted by Chapter 263 of the Laws of 2005 and includes the following elements:

  1. Claims Auditor – (policy 6650) – establishes that the Board will either act as claims auditor for the district, or appoint one. The claims auditor is responsible for examining, allowing or rejecting all charges, claims or demands against the district.
  2. Independent External Audit – (policy 6660) – establishes that the district will obtain an annual audit of its records by an independent public accountant.
  3. Internal Audit Function – (policy 6680) – establishes an internal audit function to develop an annual risk assessment and provide reports to the Board at least annually, or upon request.
  4. Audit Committee – (policy 6690 – establishes the composition and charge of the audit committee. The committee shall recommend internal and external audit plans to the Board, as well as receive and review audit reports.
  5. Board Member Training – (policy 2510) – Board members will be trained on their fiscal oversight, accountability and fiduciary responsibilities.

The ongoing review and implementation of these policies address Medicaid compliance, as well.

The Superintendent is responsible for developing regulations which will further detail the procedures associated with this policy. The Board will periodically review and update this policy and the associated plan.

Dissemination of Policy

The Board directs the Superintendent to ensure that this policy, as well as the cross-referenced policies, are disseminated to employees as well as those entities providing Medicaid covered services, with particular attention to those employees involved in administering the programs and services associated with Medicaid and their billing.

Cross-ref: 2160, School Board Officer and Employee Code of Ethics | 2210, Board Organizational Meeting | 2520, Board Member Training | 6650, Claims Auditor | 6660, Independent External Audit | 6680, Internal Audit Function | 6690, Audit Committee | 9645, Disclosure of Wrongful Conduct | 9700, Professional Development

Ref: False Claims Act, 31 U.S.C. §3729, et seq. | State Finance Law §§187 et seq. (New York False Claims Act) | Social Services Law §§145-b (False Statements); 145-c (Sanctions); | 363-d (Provider Compliance Program) | Labor Law §740 (Prohibits Retaliation) | 18 NYCRR §§521.1 et seq. (Provider Compliance Program regulations)

Adopted June 2019


P6690: AUDIT COMMITTEE

[P6690 PRINT-FRIENDLY VERSION]

The Board of Education will designate and appoint an Audit Committee for purposes of overseeing and carrying out the Board’s audit policies and the performance of related duties and responsibilities. The district’s Audit Committee shall be comprised of three Board of Education members and at least two members of the community with particular expertise in auditing and public school finances. When possible, the committee should also include a 12th grade student who has an interest in business and finances. Members shall be appointed annually at the district’s reorganizational meeting to serve on the committee for the upcoming year. Employees of the school district are prohibited from serving on the committee.

The Audit Committee shall:

  1. Recommend internal and external audit plans to the Board, specifying the areas of District operations to be reviewed for compliance with legal and regulatory requirements, operating efficiency and effectiveness;
  2. Receive and review the resulting audit reports; and propose recommendations to the Board for action as may be necessary and appropriate;
  3. Receive and review the report of the external auditor on any findings commented on during the annual audit report, and the management response thereto, and propose recommendations to the Board for action as may be necessary and appropriate;
  4. Oversee the selection of the internal auditor and the external auditor, pursuant to the relevant Board policies, and make recommendations to the Board for appointment to said positions;
  5. Perform any other responsibilities outlined by the Board and/or as listed in the District’s Audit Committee Charter (see AR6690).

The audit committee may conduct an executive session in accordance with law and Commissioner’s regulation. Any member of the board of education who is not a member of the audit committee may be allowed to attend an executive session if authorized by a resolution of the board of education.

It is not the intent of the Board of Education that the Audit Committee participate in or be responsible for the day to day operations of the school district or in the decisions that are the responsibility of the Superintendent of Schools or Assistant Superintendent for Business, or the other district administrators.

Ref: Education Law §2116-c | 8 NYCRR §170.12 (d)

Approved January 2006 | Renumbered from P3590 – September 2015 | Revised May 2017 | Revised June 2019


AUDIT COMMITTEE CHARTER AR6690

[Print-Friendly Version of AR6690]

Audit Committee Authority

Pursuant to resolution number one, dated 7/9/2019, the Board of Education of the Burnt Hills-Ballston Lake Central School District has established an audit committee to assist the Board of Education in the oversight of both the  internal and external audit functions. The requirement to create an audit committee was established by Education Law §2116-c. According to §2116-c(4), the role of an audit committee shall be advisory and any recommendations it provides to the Board shall not be substituted for any required review and acceptance by the Board of Education.

Mission

The Board of Education has established an audit committee to provide independent assistance to the Board in the oversight of the following matters:

  • Assist the Board in providing oversight of the internal and external audit functions, including the appointment of the internal and external auditors.
  • Oversee the competitive Request for Proposal Process (RFP) used to solicit quotations for the District’s annual external audit.
  • Review the scope, plan and coordination of the external audit.
  • Provide a communications link between the external and internal auditors and the Board.

Composition and Requisite Skills

The District’s Audit Committee is comprised of five members.

The committee shall include two community members selected through application to the Board of Education and three Board of Education members chosen by the Board of Education.

The Committee members collectively should possess the expertise and experience in accounting, auditing, financial reporting and school district finances needed to understand and evaluate the school district’s financial statements, the external audit of those statements and the district’s internal audit activities. Accordingly, the Audit Committee’s members should:

  • Possess the requisite skills and experience necessary to understand technical and complex financial reporting issues.
  • Have the ability to communicate with, and offer advice and assistance to, public finance officers and auditors.
  • Be knowledgeable about internal controls, financial statement audits and management/operational audits.

Duties and Responsibilities

The duties and responsibilities of the District’s Audit Committee include the following:

  • External Audit Focus
    • Provide recommendations regarding the selection of the external auditor to the Board of Education.
    • Meet with the external auditor prior to commencement of the audit to review the engagement letter.
    • Review and discuss with the external auditor any risk assessment of the district’s fiscal operations developed as part of the auditor’s responsibilities under governmental auditing standards for a financial statement audit and federal single audit standards, if applicable.
    • Review the external auditor’s assessment of the district’s system of internal controls.
    • Receive and review the draft annual audit report and accompanying draft management letter and, working directly with the external auditor, assist the Board of Education in interpreting such documents.
    • Make a recommendation to the Board of Education on accepting the annual audit report.
    • Review every corrective action plan developed by the school district and assist the Board of Education in the implementation of such plans.
  • Internal Audit Focus
    • Make recommendations to the Board of Education regarding the appointment of the internal auditor.
    • Assist in the oversight of the internal audit function.
    • Review the annual internal audit plan to ensure that high risk areas and key control activities are periodically evaluated and tested.
    • Review the results of internal audit activities and significant recommendations and findings of the internal auditor.
    • Monitor implementation of the internal auditor’s recommendations by management.
    • Provide input on the performance evaluation of the internal auditor.
  • Administrative Matters
    • Hold regularly scheduled meetings.
    • Administer other related duties as prescribed ty the Board of Education.
    • Review and revise the Audit Committee Charter.

Membership

The membership duties of the Burnt Hills-Ballston Lake Central School District Audit Committee include the following:

  • Good Faith – Members of the Committee shall perform their duties in good faith, in a manner they reasonably believe to be in the best interests of the Committee and the District with such care as a generally prudent person in a similar position would use under similar circumstances.
  • Independence – The following individuals are precluded from being an Audit Committee member:
    • someone currently employed by the District;
    • someone currently or previously providing goods or services to the District during the past two years;
    • someone of the immediate family (spouse, spouse equivalent or dependent, whether or not related) or close family member (parent, sibling or nondependent child) of an individual who is an employee, officer or contractor providing goods or services to the district;
    • someone who is the owner of or has a direct and material interest in a company providing goods or services to the district.
  • Confidentiality – During the exercise of duties and responsibilities, the Committee members may have access to confidential information. The Committee shall have an obligation to the district to maintain the confidentiality of such information.
  • Oath of Office – All non-board members, who are members of the audit Committee, should be administered the district’s oath of office by the District Clerk.

Meetings and Notification

The Burnt Hills-Ballston Central School District Audit Committee shall meet a minimum of two times each year. An agenda of each meeting should be clearly determined in advance and the Audit Committee should receive supporting documents in advance, for reasonable review and consideration. The audit committee may conduct an executive session in accordance with law and Commissioner’s regulation. Any member of the board of education who is not a member of the audit committee may be allowed to attend an executive session if authorized by a resolution of the board of education.

The Audit Committee shall prepare minutes of each meeting. At a minimum, the minutes will include the following:

  • copies of the meeting agenda,
  • date, attendance and location of the meeting;
  • as appropriate, brief summary of the topics discussed;
  • except as otherwise provided by law in connection with executive session, copies of materials discussed or presented at the meeting; and
  • a record of all actions or recommendations agreed to by the committee.

Decision-Making Process

A quorum constitutes a simple majority of the total membership and meetings will not be conducted unless a quorum is present. All decisions shall be reached by vote of a simple majority of the total membership.

Reporting Requirements

The Burnt Hills-Ballston Lake Central School District Audit Committee has the duty and responsibility to report its activities to the Board of Education. Periodic reports of Audit Committee activities are an important communication link between the Audit Committee and the board on key decisions and responsibilities. The Audit Committee’s reporting requirements are to:

  • report on the scope and breadth of committee activities so that the Board of Education is kept informed of its work;
  • report on their review of the District’s draft annual audit report and accompanying management letter and their review of significant findings and recommendations of the internal auditor;
  • report on suspected fraud or abuse or material defects in the internal control systems;
  • report on indication of material or significant non-compliances with laws or District policies and regulations; and
  • report on any other matters that should be disclosed to the Board of Education.

Review of the Charter

The Burnt Hills-Ballston Lake Central School District Audit Committee shall assess and report to the Board of Education on the adequacy of this Charter as necessary. Charter modifications, as recommended by the Audit Committee, should be presented to the Board of Education in writing for their review and action.

Adopted July 2019


P6700: PURCHASING

[P6700 PRINT-FRIENDLY VERSION]

The Board of Education views purchasing as serving the educational program by providing necessary supplies, equipment and related services. Purchasing will be centralized in the business office under the general supervision of the Purchasing Agent(s) designated by the Board.

It is the goal of the Board to purchase competitively, without prejudice or favoritism, and to seek the maximum educational value for every dollar expended. Competitive bids or quotations shall be solicited in connection with purchases pursuant to law. The General Municipal Law requires that purchase contracts for materials, equipment and supplies involving an estimated annual expenditure exceeding $20,000 and public work contracts involving an expenditure of more than $35,000 will be awarded only after responsible bids have been received in response to a public advertisement soliciting formal bids. Purchases of the same commodity cannot be artificially divided for the purpose of avoiding the threshold. Similar procurements to be made in a fiscal year will be grouped together for the purpose of determining whether a particular item must be bid.

The district’s purchasing activity will strive to meet the following objectives:

  1. to effectively supply all administrative units in the school system with needed materials, supplies, and contracted services;
  2. to obtain materials, supplies and contracted services at the lowest prices possible consistent with the quality and standards needed as determined by the Purchasing Agent in conformance with state law and regulation and in cooperation with the requisitioning authority. The educational and physical welfare of the students is the foremost consideration in making any purchase;
  3. to ensure that all purchases fall within the framework of budgetary limitations and that they are consistent with the educational goals and programs of the district;
  4. to maintain an appropriate and comprehensive accounting and reporting system to record and document all purchasing transactions; and
  5. to ensure, through the use of proper internal controls, that loss and/or diversion of district property is prevented.
  6. to obtain more favorable costs where possible and practical through combination bids and purchases with other districts.

Opportunities shall be provided to all responsible suppliers to do business with the school district. Suppliers whose place of business is situated within the district may be given preferential consideration only when bids or quotations on an item or service are identical as to price, quality and other factors.

Where permitted by law, purchases may be made through available cooperative BOCES bids, or by “piggybacking” onto contracts of the United States or agencies thereof or the federal General Services Administration (GSA), the New York State Office of General Services (OGS), departments or agencies of New York State, any New York State county, or any state or any county or political subdivision or district therein, whenever such purchases are in the best interests of the district or will result in cost savings to the district. In addition, the district will make purchases from correctional institutions and severely disabled persons through charitable or non-profit-making agencies, as provided by law.

It is the district’s responsibility to review each “piggybacking” contract corresponding to a proposed purchase, upon the advice of counsel as necessary, to determine whether the original contract does not conflict with state law or regulation, and meets the following requirements:

  1. The contract must have been let by the United States, or any agency thereof, any state, or any other political subdivision or district therein;
  2. The contract must have been made available for use by other governmental entities; including New York State local governments;
  3. The contract must have been let to the lowest responsible bidder or on the basis of best value, in a manner consistent with General Municipal Law §103. Those main elements are: (a) public solicitation of bids or offers; (b) secure or confidential bids or offers; (c) use of a common standard for bidders or offers to compete fairly; and (d) awarded to the lowest responsible bidder, or responsible offeror of best value, which optimizes quality, cost and efficiency.

In accordance with law, the district shall give a preference in the purchase of instructional materials to vendors who agree to provide materials in alternative formats. The term “alternative format” shall mean any medium or format for the presentation of instructional materials, other than a traditional print textbook, that is needed as an accommodation for a disabled student enrolled in the district (or program of a BOCES), including but not limited to Braille, large print, open and closed captioned, audio, or an electronic file in a format compatible with alternative format conversion software that is appropriate to meet the needs of the individual student.

The Board is also aware of the need to reduce exposure of students and staff to potentially harmful chemicals and substances used in cleaning and maintenance. In accordance with law, regulation and guidelines set forth by the Office of General Services (OGS), the district will purchase and utilize environmentally sensitive cleaning and maintenance products in its facilities whenever feasible. Cleansers purchased must, first and foremost, be effective so that the district may continue to purchase non-green products as necessary. Environmentally sensitive cleaning and maintenance products will be procured in accordance with standard purchasing procedures as outlined in this policy and regulation.

In order to ensure that the district avails itself of advantageous purchasing opportunities, the Board authorizes the Purchasing Agent to represent the district in applying for federal programs designed to discount prices for goods and services. Specifically, the Purchasing Agent will abide by the rules and regulations associated with applying for telecommunications service discounts through the Universal Service Fund (E-Rate), in addition to complying with the local purchasing policies set forth by the Board. As with all purchasing activity, appropriate documentation of the application and purchase through any federal program will be maintained by the business office.

Competitive Bidding

Purchase contracts and public works contracts subject to competitive bidding will be awarded to the lowest responsible bidder, however, the Board authorizes that purchase contracts may be awarded on the basis of best value, as defined in State Finance Law §163. Other exceptions to competitive bidding are outlined below.

The district shall comply with the requirements of General Municipal Law §103-g, which prohibits, with few exceptions, competitive bidding contracts with entities that invest significantly in the Iranian energy sector, as outlined in the accompanying regulation.

Exceptions to Competitive Bidding

Competitive bidding, even if the dollar value of the purchase meets the threshold established above, is not required in the following circumstances:

  1. emergencies where time is a crucial factor;
  2. procurements for which there is no possibility of competition (sole source items);
  3. professional services that require special skill or training (see policy 6741 for guidance on purchasing professional services);
  4. purchases such as surplus or second-hand items from governmental entities, certain food and milk items, or goods and services from municipal hospitals; or
  5. where the district is purchasing through (or is “piggybacking” onto) the contract of another governmental entity, where the original contract complies with the requirements of New York State law for competitive bidding.

Purchasing when Competitive Bidding Not Required

Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies, in the best interests of the taxpayers, to facilitate the acquisition of goods and services of maximum quality at the lowest possible cost under the circumstances, and to guard against favoritism, improvidence, extravagance, fraud and corruption.

Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, except as permitted by state law for procurements:

  1. under a county contract;
  2. under a state contract;
  3. under a federal contract;
  4. under a contract of another political subdivision;
  5. of articles manufactured in state correctional institutions; or
  6. from agencies for the blind and severely disabled.

“Piggybacking” onto the contract of other governmental agencies is permitted where the original contract is in conformance with the goals of this section.

The district will provide justification and documentation of any contract awarded to an offeror other than the lowest responsible dollar offeror, setting forth the reasons why such award is in the best interests of the district and otherwise furthers the purposes of section 104-b of the General Municipal Law.

General Purchasing Provisions

The Superintendent of Schools, with the assistance of the Purchasing Agent, shall be responsible for the establishment and implementation of the procedures and standard forms for use in all purchasing and related activities in the district. Such procedures shall comply with all applicable laws and regulations of the state and the Commissioner of Education.

No Board member, officer or employee of the school district shall have an interest in any contract entered into by the Board or the district, as provided in Article 18 of the General Municipal Law.

Comments will be solicited from those administrators involved in the procurement process before enactment of the district’s policies regarding purchasing and from time to time thereafter. The policies must then be adopted by Board resolution. All district policies regarding the procurement processes will be reviewed by the Board at least annually.

The unintentional failure to fully comply with the provisions of section 104-b of the General Municipal Law or the district’s policies regarding procurement will not be grounds to void action taken nor give rise to a cause of action against the district or any officer or employee of the district.

Purchasing Procedures

Only through the use of efficient purchasing procedures can the school district ensure that needed goods and services are acquired in the most economical manner. The Board of Education directs the Superintendent of Schools and the Purchasing Agents to develop administrative regulations on how purchasing is to be done in the district.

All purchasing is to be done by the Purchasing Agents on an official pre-pressed, pre-numbered purchase order. Checks are always to be voiced manually and retained for audit.

The Purchasing Agent is authorized to issue purchase orders without prior approval of the Board when formal bidding procedures are not required by law and budget appropriations are adequate to cover such obligations.

Cross-ref: 6710, Purchasing Authority | 6741, Contracting for Professional Services

Ref: Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (Public Law 111-195) | Education Law §§305(14); 409-i; 1604(29-a); 1709(4-a), (9), (14), (22); 2503(7-a); 2554(7-a) | General Municipal Law §§102; 103; 103-g; 104; 104-b; 109-a; 800 et seq. | State Finance Law §§97-g(3), (4), (5); 163; 163-b; 165-a | County Law §408-a(2) | 8 NYCRR Part 114 | Office of the State Comptroller-Financial Management Guide

Adopted June 2019


AR6700: PURCHASING REGULATIONS

[AR6700 Print-Friendly Version]

The following sets forth the procedures for the procurement of goods and services by the Burnt Hills-Ballston Lake Central School District. All claims associated with the procurement of goods and services shall be properly confirmed, verified and approved before payment with the exception of ones allowed under statutory law which are making payments for public utility services (including gas, electric, water, sewer and telephone services), postage and freight, and express charges prior to claims audits.

I. Quotes When Competitive Bidding Not Required

Goods and services which are not required by law to be procured by the district through competitive bidding will be procured in a manner so as to ensure the prudent and economical use of public monies in the best interests of the taxpayers. Alternative proposals or quotations will be secured by requests for proposals, written or verbal quotations or any other appropriate method of procurement, as set forth below.

  1. Methods of Documentation

1. Verbal Quotations: the telephone log or other record will set forth at a minimum, the date, item or service desired, price quoted, name of vendor, name of vendor’s representative.

Written Quotations: vendors will provide at a minimum, the date, description of the item or details of service to be provided, price quoted, name of contact. For example, with regard to insurance, the district will maintain documentation that will include bid advertisements, specifications and the awarding resolution. Alternatively, written or verbal quotation forms will serve as documentation if formal bidding is not required. “Requests for Proposals” (RFPs), documented in the same manner as described herein, may also be used.

Requests for Proposals: for professional contracts over $35,000 the district will contact a number of professionals (engineers, architects and accountants) and request that they submit written proposals. The RFPs may include negotiations on a fair and equal basis. The RFPs and evaluation of such proposals will consider price plus other factors such as:

  1. the special knowledge or expertise of the professional or consultant service,
  2. the quality of the service to be provided,
  3. the staffing of the service, and
  4. the suitability for the district’s needs.

The district may first locate prospective qualified firms by:

  1. advertising in trade journals,
  2. checking listings of professionals,
  3. making inquiries of other districts or other appropriate sources, or
  4. other methods determined to be acceptable by the Assistant Superintendent for Support Services.

The district will then prepare a well-planned RFP which will contain critical details of the engagement, including the methods which it will use in selecting the service.

B. Purchases/Public Work: Methods of competition to be used for non-bid procurements, documentation to be maintained.

The district will require the following methods of competition be used and sources of documentation maintained when soliciting non-bid procurements in the most cost-effective manner possible:

1. Purchase Contracts up to $20,000

  • Under $2,500 – one verbal quote
  • $2,500 – $5,000 – two written quotes
  • $5,000 – $20,000 – three written quotes

 

2. Public Work Contracts up to $35,000

  • Under $2,500 – one verbal quote
  • $2,500 – $5,000 – two written quotes
  • $5,000 – $35,000 – three written quotes

3. Emergencies – Verbal quotes

Documentation will include notations of verbal quotes.

4. Leases of Personal Property – written quotes

Documentation will include written quotes, cost-benefit analysis of leasing versus purchasing, etc. The district will note that the contract is a true lease and not an installment purchase contract.

II. Quotes Not Required When Competitive Bidding Not Required

The district will not be required to secure alternative proposals or quotations for those procurements:

  1. under a County contract,
  2. under a BOCES contract,
  3. under a State contract,
  4. under an approved national contract,
  5. of articles manufactured in State correctional institutions, or
  6. from agencies for the blind and severely disabled.

In addition, the district will not be required to secure such alternative proposals or quotations for:

  1. emergencies where time is a crucial factor,
  2. procurements for which there is no possibility of competition (sole source items),
  3. procurements of professional services, which because of the confidential nature of the services, do no lend themselves to procurement through solicitation,
  4. very small procurements when solicitations of competition would not be cost-effective, or
  5. other rare and unusual circumstances with the express prior approval of the Assistant Superintendent for Support Services.

III. Bidding Requirements

The requirements for formal competitive bidding are as follows:

  1. A “Notice to Bidders” shall be published in the officially designated newspaper not less than five (5) days prior to the bid opening date. Notices may also be mailed to potential bidders sufficiently in advance of the scheduled bid opening date to permit timely preparation and submission of bids.
  2. Bids shall be received until the opening time designated in the official notice. All bids shall be date stamped upon receipt and shall be kept in a safe, locked location until the time for opening.
  3. Bids shall be opened at the time and place set forth in the Notice to Bidders. There will be at least two (2) district employees present at each bid opening, including a Purchasing Agent or his/her designee. All interested parties may also attend the opening of bids.
  4. After being opened, all bids shall be recorded and analyzed. In this analysis, in order to determine whether the low bidder is “responsible,” the Purchasing Agent shall consider whether the record of the bidder demonstrates or includes:
    1. lack of adequate expertise, lack of prior experience with comparable projects, or lack of financial resources necessary to perform the work outlined in the contract in a timely, competent and acceptable manner;
    2. engagement in criminal conduct in connection with any other government contract or the conduct of business activity that involves such crimes as extortion, bribery, fraud, bid-rigging and embezzlement;
    3. grave disregard for the safety of employees or members of the public. The Purchasing Agent should determine whether employees will be properly trained and whether the equipment to be used is safe and functioning properly;
    4. willful noncompliance with the state labor laws regarding prevailing wage and supplement payment requirements. All contracts on public work projects are required to pay their employees not less than the prevailing wage;
    5. disregard for other state labor laws, including child labor, proper and timely wage payments and unemployment insurance laws;
    6. violations of the State Workers’ Compensation Law including failure to provide proof of proper workers’ compensation or disability coverage;
    7. violations of any state or federal environmental statutes;
    8. the failure to abide by state and federal statutes and regulations regarding efforts to solicit and use disadvantaged, minority and women-owned business enterprises as potential sub-contractors;
    9. the submission of a bid which is mathematically or materially unbalanced;
    10. the submission of a bid which is so much lower than the contracting agency’s confidential estimate that it appears unlikely that the contractor will be able to complete the project satisfactorily at the price bid; or
    11. the presentation of false or misleading statements or any other issue that raises serious questions about the responsibility of the bidder.
  5. The Purchasing Agent shall make a recommendation to the Board of Education as to the lowest responsible bidder who has met or complied with the bid specifications.
  6. 6. In the event there are two or more bona fide low responsible bidders, the Board may make an award to one of the low bidders or, in its discretion, it may reject all the bids and re-advertise the purchase. In making an award in the case of tied low bidders, the Board may give consideration to a local business or supplier.
  7. Bid bonds or deposits of five percent (5%) of the bid price may be required, at the discretion of the Purchasing Agent, on all purchase contracts of less than $25,000. Bid bonds or deposits of five percent (5%) of the bid price may be required for labor or service contracts. Performance bonds of one hundred percent (100%) of the bid price may be required for all contracts in excess of $25,000. Performance bonds on contracts for less than $25,000 may be required, at the discretion of the Purchasing Agent.
  8. Every bid shall contain the certification, properly executed by the bidder, required by Section 103-d of the General Municipal Law.
  9. Minor deviations from specifications or compliance with bidding requirements may be waived by the Board, upon the recommendation of the Purchasing Agent. The Purchasing Agent shall determine all questions of comparability or equivalency.

Adopted October 2019


P6710: PURCHASING AUTHORITY

[P6710 PRINT-FRIENDLY VERSION]

The Board of Education designates the School Business Administrator and Assistant Superintendent for Support Services as Purchasing Agents for the school district. The Board shall formally designate the individuals named as purchasing agents at the annual organizational meeting, which will be recorded in the minutes of that meeting. If either of the individuals so named become unable to fulfill the duties during the course of the year, the Board will designate another purchasing agent at the next Board meeting. The Purchasing Agents will be responsible for administering all purchasing activities and ensuring the quality and quantity of purchases made by the district.

All purchases shall be made through the Purchasing Agent(s).

The Purchasing Agents are authorized to issue purchase orders without prior approval of the Board when formal bidding procedures are not required by law and budget appropriations are adequate to cover such obligations.

The Purchasing Agents shall be responsible for preparing all bid specifications and a statement of general bidding conditions to be included in every notice or invitation to bid. If there are questions concerning specifications, the Purchasing Agent will consult with the requisitioner to clarify the matter so as to ensure that the appropriate goods or services are obtained.

Cross-ref: 2210, Board Organizational Meeting | 6700, Purchasing

Ref: Education Law §1709(20-a) | General Municipal Law §104-b(2)(f)

Adopted June 2019


P6741: CONTRACTING FOR PROFESSIONAL SERVICES

[P6741 PRINT-FRIENDLY VERSION]

The Board of Education will make certain that professional services are secured in a manner that protects the integrity of the process, ensures the prudent use of taxpayer dollars and provides a high quality standard of service, in accordance with law and regulation. Professional services are defined as services requiring special skill and/or training, such as legal services, medical services, auditing services, property appraisals or insurance.

Purchasing professional services does not require competitive bidding. The Board directs the Assistant Superintendent for Support Services to take measures to ensure that a highly qualified professional is secured through the prudent and economical use of public money, which may include:

  1. reviewing trade journals;
  2. checking professional listings; and/or
  3. inquiring of other districts or other appropriate sources.

The designated district staff will prepare a comprehensive written request for proposals (RFP), which will contain critical details of the services sought. The RFP will specify that the proposal include the structure of the relationship between the district and the provider, including, if applicable, the terms of the retainer, the hourly fees and other associated costs.

In reviewing the RFPs, the district will consider, at a minimum, the following factors:

  1. the suitability of the individual/firm for the district’s needs;
  2. the special knowledge or expertise of the individual/firm;
  3. the credentials and applicable certifications of the individual/firm;
  4. the quality of the service provided by the individual/firm;
  5. cost;
  6. the staffing available from the firm or the time available from the individual;

The district will periodically, issue professional service RFPs and may conduct interviews as part of the RFP process.

The Superintendent, after a thorough review of the proposals, in consultation with the School Business Administrator and Assistant Superintendent for Support Services will recommend the professional service provider best suited to the district to the Board of Education for its approval.

Regardless of when during the year the professional service provider was engaged by the Board, at the annual organizational meeting, where feasible and appropriate, the Board will appoint the attorney, physician, external auditor, or other professional, as applicable. Professional service providers selected and appointed in this manner will not be considered employees of the district.

The Superintendent is charged with developing administrative procedures to implement this policy.

Cross-ref: 2210, Board Annual Organizational Meeting | 9500, Compensation and Benefits

Ref: General Municipal Law § 104-b | 2 NYCRR §§ 315.2, 315.3 | Trane Co. v Broome County, 76 A.D.2d 1015 | Appeal of Lombardo, 38 Educ. Dept. Rep. 730 | Opn. St. Comp. 92-33

Adopted June 2019


P6800: PAYROLL PROCEDURES

[P6800 PRINT-FRIENDLY VERSION]

The Board of Education recognizes the importance of the payroll function to the effective administration of the district. The Board is also aware that this is an area at risk of fraud and abuse. The Board directs the Superintendent to establish procedures to reasonably ensure the accuracy and integrity of the payroll system.

A duly certified payroll is one that has been examined and approved by the Superintendent of Schools, or in his/her absence, the Assistant Superintendent for Support Services. It shall be the responsibility of the Assistant Superintendent for Support Services and his/her staff to prepare all payrolls.

The Superintendent will initiate a periodic test to verify the accuracy and appropriateness of the district payroll. This test shall be conducted by the School Business Administrator and Assistant Superintendent for Support Services. The test shall confirm that individuals listed on the payroll are currently employed by the district, and that the title, hours worked, and wages listed are correct. The test shall also confirm that individuals listed as employees are employees and not independent contractors. (The procedure for determining employment status is outlined in policy 9500, Compensation and Benefits.) The Superintendent will evaluate the results of the test and determine if improvements need to be made.

Payroll procedures will also be reviewed periodically by the internal auditor. The internal auditor will report findings and recommendations to the Board. It is the intention of the Board to take reasonable and necessary steps to safeguard the district’s payroll.

Cross-ref: 6741, Contracting for Professional Services | 9500, Compensation and Benefits

Ref: Education Law Article 11; §§1604; 1719; 1720; 2116-a | Retirement and Social Security Law §34 | 2 NYCRR §§315.2; 315.3

Adopted June 2019


P6830: REIMBURSEMENT FOR EXPENSES

[P6830 PRINT-FRIENDLY VERSION]

Board members shall be reimbursed at the same rates established for district employees according to the regular policy for expenses involved in carrying on the business of the school district.

EXPENSE REIMBURSEMENT

School district employees, officials, and members of the Board of Education will be reimbursed, within limits established by the annual school budget, for reasonable out-of- pocket expenses for school-related activities as described below.

Faculty and staff expenses necessary for travel, meals and lodging shall be reimbursable up to limits set by contractual agreement. All such expenses shall be pre-authorized through My Learning Plan by the Superintendent of Schools, or his/her designee in compliance with limits set by available budget appropriations. There will be no reimbursement for sales tax expenditures, but tax exempt certificates will be issued and may be utilized as appropriate. There will also be no reimbursement for the purchase of alcoholic beverages, entertainment, or for other expenses of a personal nature.

To obtain reimbursement for travel related costs, the claimant must complete and sign an expense voucher a vendor claim form which will describe specific expenses for which reimbursement is sought, attach proof of payment as well as the pre-authorization through My Learning Plan. All reimbursable expenses must be approved by the administrator responsible for the budget code to which expenses will be charged. Where conferences are involved, an approved conference request form indicating the prior approved expense amount shall be attached. Except for travel mileage, which will be reimbursed at the IRS rate, all requests for reimbursement must be accompanied by receipts. Hotel reimbursement will be at the conference rate. Hotel limits for non-conference stays will not exceed federal reimbursement rate unless authorized by the superintendent or designee to accommodate regional rate differences. Travel arrangements must consider the distance to the activity when requesting approval. Travel within the state normally requires travel by land transportation unless authorized by the superintendent. When school vehicles are used, gasoline receipts are to be provided for reimbursement.

Authorization of reimbursement for meals will be up to the federal government established/recommended rate, not to exceed $75 a day, unless higher costs are included in conference registrations.

Requested reimbursement shall not exceed prior authorized expense limits. All requests for reimbursement must be made no later than July 1 for expenses incurred at the end of the school fiscal year unless the Assistant Superintendent for Support Services authorized payment beyond this time frame.

Reimbursement of other costs (such as purchase of materials) may be requested using a vendor claim form with attaching documentation showing pre-authorization from the Board Appointed Purchasing Agent unless this is a part of conference or workshop covered by the pre-authorization through My Learning Plan.

MEALS AND REFRESHMENTS

The Board of Education recognizes that, occasionally, it may be appropriate to provide refreshments and/or meals at district meetings or events, which are being held for a district or educational purpose. Any expenditure on such refreshments and/or meals must be approved in advance by the appropriate Building Administrator. Meal requests may be approved when:

  • officers and/or employees of the district will be prevented from taking time off for food consumption due to a pressing need to complete the business at hand;
  • the district is faced with business of an immediate nature and meetings of district employees are essential at mealtime;
  • the district wishes to recognize the services provided by volunteers or other unsalaried members of the district (in such cases, however, only the meals of those being recognized may be reimbursed and the cost of the meals must be reasonable).
  • the district sponsors student/staff recognition activities or student orientation events as approved by the Superintendent or his designee.

An example of an authorized expenditure would be refreshments and/or meals for staff assigned to participate in assessment day grading of standardized tests.

All expenses must be appropriately documented, including the date, purpose of the meeting and the group in attendance, and submitted to the district’s Business office for the purposes of audit and possible reimbursement.

Ref: NY Constitution, Art. VIII, §1 (constitutional prohibition against gifts) | Education Law §2118 | Ops. St. Compt. 77-667; 79-522; 82-66; 82-213 82-298; 83-57; 98-2

Reviewed March 2008 | Renumbered from P9540 – September 2015 | Revised October 2012 | Renumbered from P3730 – September 2015 | Revised June 2019


P6900: SALE OF PROPERTY

[P6900 PRINT-FRIENDLY VERSION]

The Board of Education may sell any former school site or lot, or any real estate property, the title of which is vested in the Board and any buildings on such sites.

DISPOSAL OF DISTRICT PROPERTY

Building administrators and support staff supervisors are responsible for identifying obsolete or surplus equipment and supplies within their area(s) of responsibility. Each year, a determination shall be made of which equipment, supplies and/or materials are obsolete and cannot be salvaged or utilized effectively or economically by the school district. The Assistant Superintendent for Support Services will determine whether these items can be reassigned or stored in a central location. In some cases it will be determined that the equipment, supplies, or materials shall be disposed of. Such decisions will be approved by the Board of Education.

Following approval by the Board of Education, items may be sold in the following manner:

  1. offer to sell the items to local municipalities or local non-profit organizations;
  2. sell items at a public sale or on a Board-approved public online auction site. In the event of a public sale, notice of availability of such equipment, supplies and materials and requests for bids shall be disseminated through announcements in local newspapers and such other appropriate means. The general public, as well as staff members who are not Board members, officers, or involved in the purchasing function, shall be eligible to bid on the equipment, supplies and/or materials; and
  3. sell remaining items as scrap for the best obtainable amount or discard in the safest, least expensive manner.

Prior to reassigning, storing, discarding or selling any equipment or supplies (including computer hardware and software), the district shall ensure that all district-related data and information is permanently and completely removed. If such data or information is of a sensitive, personal or confidential nature, and cannot be permanently and completely removed prior to discarding or selling, the equipment or supplies shall be destroyed, and if reassigned or stored, the district shall note that district data or information has not been permanently and completely removed. The district shall also ensure that all district-related data and information is permanently and completely removed from equipment that is leased from a third party, prior to returning the equipment. The district shall work with the third party provider to ensure that district data and information is able to be permanently and completely removed from the equipment.

Ref: General Municipal Law §§51; 800 et seq. | Ross v. Wilson, 308 NY 605 (1955) | Matter of Baker, 14 EDR 5 (1974) | Op. St. Compt. 58-120

Reviewed January 2005 | Renumbered from P3270 – September 2015 | Revised May 2005 | Renumbered from P3280 – September 2015 | Revised March 2016 | Reviewed June 2019